Revenue and Taxation Code section 30207.1

In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.

Source: Section 30207.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30207.1. (accessed May 9, 2025).

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Last Updated

May 9, 2025

§ 30207.1’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30207.1

Original Source: Section 30207.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30207.1. (last accessed May 9, 2025).